I will be rejected by adsense again and again. At first I want to but an account,but I find -------- Account Transferability AdSense accounts are not transferable, assignable or resalable in connection with the sale of your site or otherwise. For example, when a site changes ownership or management, the prior owner or manager must cancel the AdSense account for the site, and the new owner or manager may sign up for a new AdSense account in his or her own name. --------------------- So I really don't know how to do.
build a good website, one that is designed with the end users in mind not revenue from adsense then go to google adsense and apply for an account using the new site you have built. Google want to have you displaying there ads as this brings them revenue, but only if you are going to offer value to the advertisers.
Why do you want to buy an account? Why are you being rejected by Adsense? Are you banned? If you're banned then move on and try other advertising networks. If you're not banned then read the T&C and Programme Policies and ensure that your site adheres to them.
Everyone else has offered great advice. I really doubt you'll be able to sucessfully transfer an account. Just build a quality site and apply.
Probably the easiest way to get approved for Adsense is build a quality Blogger blog, make some good, informative posts then apply for Adsense thorugh the Blogger website.
To get banned forever and a day by google. Find some idiot to sell you his/her adsense account!@ Why not do what has been suggested? Build a good site FIRST! Then apply to adsense for an account. But then, if you have been banned, you are banned for life.